Mokesčių administravimas Lietuvoje : pokyčiai ir efektyvumas

• Bivainis, Juozas
• Skačkauskienė, Ilona

LTStraipsnyje nagrinėjami esminiai mokesčių administravimo pokyčiai, įvykdyti Lietuvoje rengiantis narystei ir tapus Europos Sąjungos nare. Įgyvendintos priemonės pagal savo turinį suskirstytos į tris kryptis: informacinių technologijų, struktūrines ir mokestinių procedūrų. Esama būklė įvertinta teisinio reglamentavimo, mokesčių administratorių funkcijų, jų tarpusavio ryšių, administravimo organizacinės struktūros ir mokesčių administravimo efektyvumo aspektais. Empiriniai mokesčių administravimo efektyvumo vertinimai atlikti taikant išlaidų ir mokestinių pajamų santykio rodiklį. [Iš leidinio]

ENPreparing for membership in the European Union and in the first year of the membership, the reforms in the area of the administration of taxes have been actively carried out in Lithuania. There were also some measures for the improvement of information technologies and taxation procedures. Their need was predestined by changes both in exterior environment and in the country itself; first of all by its economic interests. As a result of the reforms both the organizational structure of tax administration and the legal regulation of functions were improved the declaration of income, payments, control, consulting, exacting, etc. are performed by five institutions charged with the administration of taxes: State Tax Inspectorate (STI), Customs Department, State Social Insurance Fund Board (SSIFB), Ministry of Natural Environment, Ministry of Agriculture. Carrying out the analysis of the expenses for tax administration by applying the index of relationship between expenses and taxable income significant differences in the efficiency of particular taxes were disclosed. A part of them is attributable to objective reasons (relatively great number of tax payers, low tax tariff, short period of tax application), though the efficiency index of certain taxes being pretty poorer than the average figure gives a signal for the necessity of searching some internal reserves in reducing the expenses of the administration.The improvement of the administration of taxes should further be carried out in the following directions: 1. In the area of legal regulation - to proceed further cutting down alterations of the laws and legislative acts provisions, to eliminate poly-semantics in taxation rules; 2. In the area of the performance of administrative functions - to in still progressive methods, to unify procedures to be performed by taxpayers, to incorporate them into general process; 3. In the area of the evaluation of administrative efficiency - to permanently carry out the evaluation of particular tax efficiency, to examine administrative expenses both of the tax administration institutions and taxpayers, related to the fulfilment of tax duties. [From the publication]